Decision No. 25-TC/TCĐN Regarding the Revocation of Certain Circulars Issued by the Ministry

Decision No. 25-TC/TCĐN revokes two Circulars of the Ministry of Finance regarding financial regulations for officials on business trips, study tours, inspections, and surveys from April 1, 1993. This does not affect current regulations for long-term working officials and Vietnamese workers employed abroad.

Document No.25-TC/TCĐN
Document typeDecision
Issuing authorityMinistry of Finance
Signed byPhạm Văn Trọng — Bộ trưởng
Updated02/07/2026
SectorFinance
FieldInspectionFinancial Inspection
Issued date05/05/1993
Effective date05/05/1993
Expiry date
StatusIn effect
✦ Smart summary

Decision No. 25-TC/TCĐN revokes two Circulars of the Ministry of Finance regarding financial regulations for officials on business trips, study tours, inspections, and surveys from April 1, 1993. This does not affect current regulations for long-term working officials and Vietnamese workers employed abroad.

Key points

  • Officials on business trips, study tours, inspections, and surveys → will no longer be subject to financial regulations under Circular No. 10/TC-TCĐN and Circular No. 2/TC-TCĐN starting from April 1, 1993.
  • Long-term working officials in foreign countries receiving salaries funded by foreign organizations → will still be subject to regulations under Circular No. 15-TC/NT dated June 1, 1993 issued by the Ministry of Finance.
  • Vietnamese workers going to work abroad for a limited period → will still be subject to financial regulations under Joint Circular No. 5-LB/TC-LĐTBXH dated March 7, 1992 issued by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs.
  • Effective date of implementation → April 1, 1993, and shall not apply to those returning to the country after this date.

🌐 Social impact of this document

  • Positive impact: Reduces the burden on the state budget due to the revocation of outdated provisions.
  • Negative impact: May cause difficulties for those currently working or preparing to go on business trips, study tours according to previous Circulars.

❓ Frequently asked questions

Will long-term working officials in foreign countries be affected?

No, they will still be subject to regulations under Circular No. 15-TC/NT dated June 1, 1993 issued by the Ministry of Finance.

Will Vietnamese workers going to work abroad be affected?

No, they will still be subject to financial regulations under Joint Circular No. 5-LB/TC-LĐTBXH dated March 7, 1992 issued by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs.

When did the revoked circulars come into effect?

The revoked circulars came into effect from April 1, 1993.

Will those returning to the country after April 1, 1993 be affected?

No, the revocation only applies to those returning before this date.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 252-TC/TCĐN
HA NOI, May 5, 1993

Pursuant to …;

REGARDING THE ABROGATION OF CERTAIN GUIDELINES ISSUED BY THE MINISTRY

 THE MINISTER OF FINANCE

Pursuant to Decree No. 155/HĐBT dated October 15, 1988 of the Council of Ministers stipulating the tasks, powers, and responsibilities of the Ministry of Finance;

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government stipulating the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;

To align with current practical circumstances and upon the proposal of the Director of the Department of Foreign Finance and Foreign Exchange Management and the Head of the Ministry's Office,

DECISION:

Article 1. The effectiveness of Circulars No. 10/TC-TCĐN dated March 24, 1988 and No. 2/TC-TCĐN dated January 28, 1989 of the Ministry of Finance concerning "financial regulations for officials on business trips, study tours, inspections, training courses funded by foreign countries and international organizations" shall be terminated as of April 1, 1993.

Article 2. The termination of the effectiveness of the aforementioned two Circulars shall apply to individuals returning to the country after April 1, 1993 and shall not affect the implementation of current income adjustment regimes prescribed for subjects under Circular No. 15-TC/NT dated June 1, 1993 of the Ministry of Finance "regulating conditions for officials working long-term in foreign countries receiving salaries funded by foreign organizations" and Circular No. 5-LB/TC-LĐTBXH dated March 7, 1992 of the Joint Ministry of Finance - Labor, Invalids, and Social Affairs "guiding financial regulations for Vietnamese workers going to work abroad for a limited period pursuant to Decree No. 370-HĐBT dated November 9, 1991 of the Council of Ministers."

Article 3. Ministries, ministerial-level agencies, government-affiliated agencies, provincial People's Committees, and centrally governed city People's Committees are responsible for implementing this Decision./.

THE MINISTER
(Signed)
Pham Van Trong


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